CLA-2-61:OT:RR:NC:N3:348
Mr. Jung Choi
CS International (H.K.) Toys, Ltd.
P.O. Box 5156
Old Bridge, NJ 08857
RE: The tariff of a unisex costumes from Korea, Indonesia, China and Thailand
Dear Mr. Choi:
In your letter November 16, 2016, you requested a tariff classification ruling. Your samples will be returned under separate cover.
Item number #F82335 is a raccoon & monkey costume constructed from 100% polyester knit fabric. The costume consists of a reversible cape. The cape features a hook and loop closure at the neckline. The garment falls below the waist and extends below the elbow.
Item number #F82266 is a cupcake costume constructed from 100% polyester knit fabric. The costume consists of a sleeveless pullover with an attached hood and pull-on pants. The pullover extends below the hip area and features a partial front opening with a zipper closure. The pants contain an elastic waistband and extend to the ankle.
Item number #F82271 is a dog costume constructed from 100% polyester knit fabric. The costume consists of a sleeveless pullover with an attached hood. The garment extends below the hip area and features a partial front opening with a zipper closure.
All costumes are well-made with styling, sturdy seams, lining, and finished edges. You state that the costumes will be imported in infant and toddler sizes
You also state that you believe these costumes are properly classified under heading 9505 as “festive articles.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
The applicable subheading for Item number #F82335-raccoon & monkey costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for Item number #F82266-cupcake costume (Infant) will be 6111.30.5020, HTSUS, which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem.
The applicable subheading for Item number #F82271-dog costume (Infant) will be 6111.30.4000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 30 percent ad valorem.
The applicable subheading for Item number #F82335-raccoon & monkey costume (Toddler) will be 6102.30.2020, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Item number #F82266-cupcake costume (Toddler) consist(s) of two or more garments. However, Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for Item numbers #F82266-cupcake costume (Toddler) and #F82271-dog costume (Toddler) pullover will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Item number #F82266-cupcake costume (Toddler) pull-on pants will be 6104.63.2028, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division